Gromov MA Legal regulation of tax planning in the Russian Federation (the problem of the legal entity): Diss. ... Cand. jurid. Sciences. - M .: Moscow State Law Academy, 2003. - 169 p.
TAX PLANNING CHAPTER I. - DEFINITION, LEGAL FRAMEWORK OF EXISTENCE, PRACTICE AND REGULATORY ISSUES
1.1. The concept, the structural characteristics and content of tax planning
1.2. Legal and doctrinal principles underlying tax planning
1.3. Elements of the legal structure of the tax - the subject of the impact of tax planning
1.4. The problem limits the limits of tax planning. General characteristics
CHAPTER II. DISTINCTION OF THE TAX PLANNING AND BYPASS TAX: DOCTRINE AND PRACTICE solve this problem in the western states and the Russian Federation
2.1. Legislative mechanisms to identify and overcome the bypass taxes
2.2. Judicial and legal doctrines of differentiation of tax planning and tax circumvention
2.3. Russian practice of legal regulation to overcome crawl taxes
Annex number 1
Annex number 2
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